BR-53

Where a separate VAT accounting currency (BT-6) is given, the tax total in that currency (BT-111) must be provided too. A currency on its own states no amount.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.

Why does BR-53 happen?

BT-6 is set from a company code or a template while the conversion of the tax amount is never triggered — it needs a rate the invoice object does not hold.

How do you fix BR-53?

Write the converted tax amount into a second cac:TaxTotal without a cac:TaxSubtotal, with the accounting currency as currencyID — or drop BT-6. How many such blocks are allowed is governed by PEPPOL-EN16931-R054, and their sign by R055.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cbc:TaxCurrencyCode>SEK</cbc:TaxCurrencyCode>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Fixed

<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cbc:TaxCurrencyCode>SEK</cbc:TaxCurrencyCode>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  </cac:TaxSubtotal>
</cac:TaxTotal>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SEK">2090.00</cbc:TaxAmount>
</cac:TaxTotal>

NormAPI provides technical validation, not tax or legal advice.